From 1 April 2020 large entrepreneurs who are VAT taxable and from 1 July 2020 other VAT payers will submit a new JPK VAT, including two parts: declaration and registration. one the file is intended to simplify the settlement with the tax office and reduce the reporting burden on VAT taxable persons. A regulation has been published on this matter 18 October 2019 The new JPK VAT structure was developed as a result of tax consultations with entrepreneurs, which allowed the file to be better adapted to their needs.
In line with the new solutions, existing declarations VAT-7 and VAT-7K will be sent together with information on records in one electronic document, i.e. JPK VAT. The obligation to operate separate files (VAT declarations and records) will therefore be abolished. This will reduce the operating costs and the labour intensity of VAT reporting obligations.
They'll apply. two JPK VAT variants:
- • JPK_VAT7M for taxable persons accounting for a month,
- • JPK_VAT7K for taxpayers accounting on a quarterly basis.
Elements of the new JPK VAT are laid down in the Regulation of the Minister of Finance, Investment and Development of the day 15 October 2019 on the detailed scope of the data contained in the tax returns and in the records on the tax on goods and services (Journal of Laws of 2019, item 1988) and a JPK VAT schema model based on it, which is available on the Tax Portal website.
New JPK VAT as a result of public consultation
The development of the new JPK VAT structure was preceded by public and tax consultations. As a result, the Ministry of Finance – in response to the expectations of taxpayers – gave up some of the originally proposed designations of types of documents (cut by half) and indications of special procedures.
More information about the new JPK VAT at the Tax Portal .